US Import Tariffs in 2026: What Changed and What Importers Should Do Now
2026 has been the most turbulent year for US import tariffs in decades — and one of the most consequential for anyone bringing goods into the United States. A landmark Supreme Court decision wiped out an entire category of tariffs, billions of dollars in refunds are now flowing back to importers, and the rules for low-value shipments were rewritten twice. Here is where things stand as of July 2026, and what it means for your supply chain.
Trade policy is moving fast — treat this as a snapshot, not legal advice. For guidance on your specific products, talk to our licensed customs brokers.
The Supreme Court Struck Down the IEEPA Tariffs
On February 20, 2026, the Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. That single decision invalidated the “reciprocal” tariffs and the fentanyl-related tariffs that had been layered onto imports from China and most other trading partners since early 2025.
The practical effect: those IEEPA-based duty layers are gone, and the government owes importers their money back.
Roughly $165 Billion in Refunds Are in Motion
Following the ruling, the Court of International Trade ordered US Customs and Border Protection on March 4, 2026 to liquidate pending entries without IEEPA tariffs and to reliquidate already-liquidated entries that are not yet final. The refund pool is estimated at roughly $165 billion, and CBP has been building a dedicated processing system (called CAPE) to handle it.
What importers should do right now:
- Inventory your entries. Pull every entry from 2025–2026 that paid IEEPA-based duties (reciprocal or fentanyl-related layers) and quantify what you are owed.
- Protect entries approaching finality. For entries that have liquidated, a protest must generally be filed before the 180-day post-liquidation deadline — once liquidation becomes final, the refund may be lost. Do not assume the refund arrives automatically.
- Watch your entry paperwork. Refunds flow through the importer of record. If a forwarder or broker filed on your behalf, coordinate with them on where the money goes.
If you are not sure which of your entries qualify, our customs team can review your entry history and file the paperwork to protect your claims.
What Still Stands: Section 301, Section 232 — and New Layers
The Supreme Court ruling did not touch tariffs imposed under other statutes:
- Section 301 tariffs on Chinese goods (7.5%–25% by HS code) remain fully in effect. Existing product exclusions have been extended into late 2026 — worth checking whether your HS codes qualify.
- Section 232 national-security tariffs (steel, aluminum, and related products) also remain in place.
- The administration responded to the ruling with new measures: a temporary global tariff under Section 122 of the Trade Act (capped by statute at 150 days), followed in July 2026 by expanded Section 301 actions on certain product categories at rates in the 10%–12.5% range.
The takeaway: the stack got shorter, but tariff planning did not get optional. Your real duty rate is still the sum of the MFN base rate plus every surviving layer that applies to your specific HS code — which is why correct classification matters more than ever.
De Minimis Is Gone — For Good This Time
The $800 de minimis exemption that once let low-value shipments enter duty-free is effectively finished. The Supreme Court ruling did not restore it, and in June 2026 CBP issued rules placing the suspension on a new, more durable legal footing: an indefinite suspension for all shipments valued at $800 or less arriving by any mode other than international mail, with postal shipments following from late July 2026.
Every low-value shipment now requires a formal or informal customs entry. For e-commerce sellers and direct-to-consumer brands that built their model on de minimis parcels, consolidation into ocean or air freight with a single formal entry — then domestic fulfillment from a US warehouse — is now almost always the cheaper, faster path. Our warehousing near the ports of LA and Long Beach exists for exactly this shift.
Five Moves Smart Importers Are Making in 2026
- File for your IEEPA refunds — and calendar the deadlines. This is real money; do not let entries become final unprotested.
- Re-audit HS classifications. With the tariff stack changing twice this year, classifications that were “close enough” in 2024 may be costing you real percentage points now.
- Use duty drawback. If you re-export goods, up to 99% of duties can be recovered — most importers still leave this on the table.
- Restructure low-value flows. Bulk entries plus US fulfillment beat parcel-by-parcel imports in the post-de-minimis world.
- Model scenarios, not certainties. The legal fights are not over. Stress-test your landed costs at today’s rates and at plausible higher ones, and diversify sourcing where the math is fragile — our China–USA and India–USA lanes both give you vetted origin-side options.
How AGF Helps
American Global Freights is an FMC-licensed NVOCC with licensed customs brokers in-house and our own office in Foshan, China. We handle classification reviews, entry filing, refund protests, bonded options, and the freight itself — one accountable partner across the whole chain. If 2026’s tariff whiplash has you re-planning your imports, get in touch — the consultation costs nothing, and the savings are often substantial.
